【正文】 ........................................................................................37 帳務組織與處理 .....................................................................................................39 帳務核對 ......................................................................................................................44 記帳規(guī)則 ......................................................................................................................45 錯帳沖正 ......................................................................................................................46 開業(yè)初期各企業(yè)轉款的核算 ......................................................................................................47 企業(yè)收款的核算 ..........................................................................................................................48 企業(yè)付款的核算 ..........................................................................................................................51 銀行借款的核算 ..........................................................................................................................53 企業(yè)放款的核算 ........................................................................................................................54 利息的核算 ...................................................................................................................................58 企業(yè)放款利息的核算 ..........................................................................................58 銀行借款利息的核算 ..........................................................................................59 企業(yè)活期存款利息的核算 ..............................................................................60 銀行活期存款利息的核算 ..............................................................................61 企業(yè)定期存款利息的核算 ...............................................................................61 銀行定期存款利息的核算 ..............................................................................61 內部帳務的核算 ........................................................................................................................63 手續(xù)費的核算 ..........................................................................................................63 匯兌損益的核算 ....................................................................................................64 營業(yè)費用的核算 ....................................................................................................64 損益結轉本年利潤的核算 ...............................................................................65 本年利潤結轉利潤分配 ...................................................................................653 / 94 商業(yè)匯票的核算 ........................................................................................................................66 外幣兌換的核算 ........................................................................................................................69 代發(fā)工資的核算 ........................................................................................................................70 投資核算 ....................................................................................................................................74 短期投資的核算 ...................................................................................................74 長期投資的核算 ...................................................................................................76 日清月結 ....................................................................................................................................77 出納現(xiàn)金及銀行票據管理 ........................................................................................................78 銀行對帳 ....................................................................................................................................79第四章 財務結算中心信貸管理 ..........................................................................................................81 銀行借款的管理 ...........................................................................................................................81 企業(yè)放款的管理 ..........................................................................................................................83第五章 財務結算中心會計報表的編制及分析 ..................................................................................86 會計報表的種類及編制要求 ......................................................................................................86 會計報表的種類 .....................................................................................................86 會計報表的編制要求 .........................................................................................87 資產負債表的編制 ......................................................................................................................88 資產負債表的性質和作用 ...............................................................................88 資產負債表的項目分類與排列 ....................................................................88 資產負債表編制說明 ............................................................................................................88 損益表的編制 ..............................................................................................................................91 損益表的性質和作用 ..........................................................................................91 損益表的項目和格式 .........................................................................................92 損益表的編制 ...........................................................................................................92 管理費用表的編制 ......................................................................................................................94 財務會計報表的分析 ..................................................................................................................95 財務結算中心財務會計報表分析的意義 .............................................95 會計報表的分析方法 ..................................................................